REGISTERED NUMBER: SO302625 (Scotland)

EASTMOOR LLP

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

G W Bell

G Wright

REGISTERED OFFICE:

3 Clairmont Gardens

Glasgow

G3 7LW

REGISTERED NUMBER:

SO302625 (Scotland)

FIXED ASSETS

Tangible assets

4

5,296

6,231

Investment property

5

1,480,000

1,480,000

1,485,296

1,486,231

CURRENT ASSETS

Debtors

6

70,000

78,000

Cash at bank

9,757

12,262

79,757

90,262

CREDITORS

Amounts falling due within one year

7

67,345

60,626

NET CURRENT ASSETS

12,412

29,636

TOTAL ASSETS LESS CURRENT LIABILITIES

1,497,708

1,515,867

CREDITORS

Amounts falling due after more than one year

8

318,173

348,366

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,179,535

1,167,501

LOANS AND OTHER DEBTS DUE TO MEMBERS

10

390,389

378,355

MEMBERS' OTHER INTERESTS

Fair value reserve

11

789,146

789,146

1,179,535

1,167,501

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

10

390,389

378,355

Members' other interests

789,146

789,146

1,179,535

1,167,501

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5 April 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 31 October 2025 and were signed by:

G W Bell - Designated member

1.	STATUTORY INFORMATION

Eastmoor LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income and other sales in the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

15% on reducing balance

Investment property

Land and buildings are classified as investment property when the property is held to earn rentals or for capital appreciation or both. Investment property is initially measured at cost which comprises purchase price and any directly attributable expenditure, and subsequently remeasured to fair value at each reporting date with changes in fair value recognised in the Income Statement.

Financial instruments

Basic financial instruments, including trade and other payables, bank loans and other loans are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method.

Members' interests

A member's share in the profit or loss for the year is accounted for as an allocation. Unallocated profits and losses are included within "other reserves".

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 6 April 2024

and 5 April 2025

21,194

DEPRECIATION

At 6 April 2024

14,963

Charge for year

935

At 5 April 2025

15,898

NET BOOK VALUE

At 5 April 2025

5,296

At 5 April 2024

6,231

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2024

and 5 April 2025

1,480,000

NET BOOK VALUE

At 5 April 2025

1,480,000

At 5 April 2024

1,480,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Other debtors

70,000

78,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Bank loans and overdrafts

39,422

35,243

Other creditors

27,923

25,383

67,345

60,626

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5.4.25

5.4.24

£

£

Bank loans

318,173

348,366

5.4.25

5.4.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

136,456

183,135

9.	SECURED DEBTS

The following secured debts are included within creditors:

5.4.25

5.4.24

£

£

Bank loans

357,595

383,609

The LLP's bankers hold standard securities over the LLP's properties for all sums due.

10.

LOANS AND OTHER DEBTS DUE TO MEMBERS

5.4.25

5.4.24

£

£

Amounts owed to members in respect of profits

390,389

378,355

Falling due within one year

390,389

378,355

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.

11.	MEMBERS' OTHER INTERESTS

Fair

value

reserve

£

At 6 April 2024

and 5 April 2025

789,146